Journal Article On the Interpretation of Professor Leontief's System Get access L. R. Klein L. R. Klein Michigan Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 20, Issue 2, 1952, Pages 131–136, https://doi.org/10.2307/2295846 Published: 01 January 1952

Journal Article The Alleged Excess Burden of an Excise Tax in the Case of an Individual Consumer Get access R. K. Davidson R. K. Davidson Baltimore Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 20, Issue 3, 1952, Pages 209–215, https://doi.org/10.2307/2295891 Published: 01 January 1952

Journal Article On the Use of the Theory of Probability in Economics Get access R. S. Weckstein R. S. Weckstein New York Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 20, Issue 3, 1952, Pages 191–198, https://doi.org/10.2307/2295889 Published: 01 January 1952

Journal Article Currency Appreciation as an Anti-Inflationary Device: Comment Get access R. F. Harrod R. F. Harrod Christ Church, Oxford Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 66, Issue 1, February 1952, Pages 102–116, https://doi.org/10.2307/1882079 Published: 01 February 1952

Edwin Kuh, John R. Meyer; Keynes and the Forces of History: A Comment, The Quarterly Journal of Economics, Volume 66, Issue 3, 1 August 1952, Pages 450–457

Reviews the book "Federal Income, Gift and Estate Taxes," by Jacob Rabkin and Mark H. Johnson.

The article focuses on the role of the accountants in the present economy and his role in the expanding defense program. In author's references to the accountant, he is referring to him in both public practice and private employment, since the author sincerely believes that every real accountant is, broadly speaking, a public servant. He renders a public service by seeing to it that accounting data disseminated to the public fairly presents the financial facts of the business or activity involved. Recognition of this responsibility by accountants themselves will serve to establish their professional status. The accountant's knowledge of business and financial matters and his reputation for integrity equip him to exercise economic and ethical leadership so greatly needed in today's society. As a tool of management, in industry, and in government, the accountant must now, more than ever before, measure up to the highest professional standards. The present day problems facing business present a challenge to the accountant, which he cannot safely ignore, to be of greater service to his client and to his country.

The problem of apportioning revenue and costs to the proper time period is one of the most difficult problems in accounting-some persons would claim that it is the only important accounting problem. Most of the discussion in this area is concerned with what cost should be apportioned to what time period. There are fewer instances in which the issue is what part of total revenue should be apportioned to what period. This article reports practice with respect to such a problem, the apportionment of revenue received from magazine subscriptions. The practices as reported here are based on information obtained from 16 companies which publish magazines of large, national circulation and which sell a considerable fraction of these magazines on a subscription basis. This group includes nearly all the large magazine publishers. Subscriptions commit the publisher to deliver the magazine to the subscriber for a specified period in the future, usually one, two, or three yeas. Generally speaking, longer subscriptions bring in more money per subscription, but less money per copy, than shorter subscriptions.